INSTRUCTION NOTES FOR THE COMPILATION OF FORM BS100 FOR CREDIT INSTITUTIONS IN UGANDA FOR CREDIT INSTITUTIONS LICENSED UNDER THE FINANCIAL INSTITUTIONS ACT, 2004 (AS AMENDED) NOVEMEBER 2020 FOREWORD Institutions registered under the Financial Institutions Act (FIA), 2004 as amended and the Micro- Finance Deposit Taking Institutions (MDI) Act 2003 are required to report to the Central Bank data or information that the Bank may deem necessary for carrying out its responsibilities as spelt out in the two Acts. The Central Bank designs, and amends as necessary, forms/returns that are used to collect information from the institutions. The Form BS100 is one of the statutory returns designed by the Supervision and Research Functions of Bank of Uganda for all Credit Institutions in Uganda The BS100 collects information on financial and nonfinancial assets and liabilities broken down by detailed institutional sectors and in some instances, economic sectors and additional analytical information. The update of the BS100 is expected to capture subsequent changes in the sector as they unfold, while maintaining emphasis on having the reports manageable for the compilers and consistency across reporting institutions. In cases where further assistance or clarification is required in completing the BS100 form, one may contact telephone numbers 041-4258441, Ext. 3318 or 2175. Completed returns should be submitted through the official electronic mode of submission to: Bank of Uganda Supervision Directorate, Non-Bank Financial Institutions Department P. O. Box 7120, KAMPALA. Copy to: Bank of Uganda Research and Policy Directorate, Statistics Department P. O. Box 7120, KAMPALA. SUPERVISION DIRECTORATE BANK OF UGANDA NOVEMEBER 2020 2 TABLE OF CONTENTS FOREWORD ................................................................................................................. 2 GENERAL INSTRUCTIONS AND DEFINITIONS ................................................ 5 STATEMENT OF ASSETS AND LIABILITIES ........................................................ 9 ASSETS ...................................................................................................................... 9 Line 1. NOTES & COINS ................................................................................................. 9 Line 2. BANK OF UGANDA SECURITIES ............................................................... 9 Line 5. CENTRAL GOVERNMENT SECURITIES .................................................. 9 Line 11. OTHER SECURITIES (NON-CENTRAL GOVERNMENT SECURITIES) ............................................................................................................................. 9 Line 12. DEPOSITS ............................................................................................................ 10 Line 18. LOANS TO FINANCIAL INSTITUTIONS ................................................. 10 Line 26. LOANS AND ADMINISTERED ADVANCES .......................................... 10 Line 33. FINANCIAL DERIVATIVES .......................................................................... 11 Line 34. EQUITY INVESTMENTS ................................................................................ 11 Line 37. GROSS FIXED ASSETS.................................................................................... 11 Line 44. NET DUE FROM OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT 11 Line 45. DUE FROM OTHER BANKS FOR ITEMS IN TRANSIT ...................... 12 Line 46. OTHER ASSETS ................................................................................................. 12 B. LIABILITIES ...................................................................................................... 12 Line 48. DEPOSITS ............................................................................................................ 12 Line 52. BORROWINGS .................................................................................................. 12 Line 64. SECURITIES ISSUED ............................................................................................ 14 Line 67. FINANCIAL DERIVATIVES ............................................................................... 14 Line 68. ADMINISTERED FUNDS ............................................................................... 14 Line 77. NET DUE TO OWN OFFICES IN UGANDA FOR ITEMS IN TRANSIT 15 Line 78. OTHER LIABILITIES ....................................................................................... 15 LINE 83. SUBORDINATED DEBT AND REDEEMABLE PREFERENCE SHARES 15 Line 87. CAPITAL ............................................................................................................... 15 Line 95. GRANTS/DEFFERED INCOME ................................................................. 16 Line 96. YEAR-TO-DATE PROFIT/LOSS .................................................................. 16 SCHEDULES .......................................................................................................... 17 SCHEDULE 1: OFF BALANCE SHEET ITEMS ........................................................ 17 SCHEDULE 2: ANALYSIS OF LOANS AND ADVANCES ...................................... 17 SCHEDULE 3: MONTHLY REPORT ON INTEREST RATES ................................. 23 SCHEDULE 4: ANALYSIS OF DEPOSITS (Line 48) ................................................. 24 SCHEDULE 5: EQUITY INVESTMENTS (Line 35) .................................................. 24 SCHEDULE 6: BREAK DOWN OF OTHER ASSETS AND OTHER LIABILITIES (Line 46 and Line 78) ..................................................................................... 24 SCHEDULE 7: ANALYSIS OF BORROWINGS (Line 52) ....................................... 24 SCHEDULE 9: BREAKDOWN OF AMOUNTS DUE FROM NON-RESIDENT BANKS (Line 24) 25 SCHEDULE 10: ANALYSIS OF FINANCIAL DERIVATIVES ............................. 25 3 SCHEDULE 11: ANALYSIS OF SURBODINATED DEBT AND REDEEMABLE PREFERANCE SHARES (Line 83) ...................................................... 25 SCHEDULE 12: EXCHANGE RATES .......................................................................... 25 SCHEDULE 13: OTHER COMMENTS ......................................................................... 25 SCHEDULE 14: EAST AFRICAN COMMUNITY POSITIONS ................................ 25 APPENDIX I ............................................................................................................... 27 APPENDIX II .............................................................................................................. 27 APPENDIX III ............................................................................................................ 39 APPENDIX IV ............................................................................................................. 39 APPENDIX V .............................................................................................................. 42 4 GENERAL INSTRUCTIONS AND DEFINITIONS Structure of the Form The form is composed of the following: Assets and Liabilities, Off Balance Sheet Items, Analysis of Loans and Advances, Monthly Report on Interest Rates, Analysis of Deposits, Analysis of Equity Investments, Breakdown of Other Assets and Other Liabilities, Analysis of Borrowings, Analysis of Other Securities, Breakdown of Amounts due from Non-Resident Banks, Analysis of Securities Issued, Analysis of Financial Derivatives, Analysis of Subordinated Debt and Redeemable Preference Shares Exchange rates, East African Community Positions and Other Comments. Period Covered and Reporting Date This report should be submitted not later than the 15th day of the month following that to which the data relates. The report should cover all positions and transactions for the reporting period. Completion of Return All amounts should be entered at their gross values and no liability to any customer or institution may be reduced by a corresponding asset or vice versa. The balance sheet should be compiled on accrual basis. Accrued Interest on deposits, loans and advances and securities should be incorporated into the outstanding amount of the asset/liability, rather than being treated as part Other Accounts Receivable/payable. Reporting Currency Items are reported in foreign currency and Uganda shillings in the respective columns, summing up across in the Total column. Liabilities and assets that are denominated in foreign currency should be converted to Uganda Shillings at the exchange rate prevailing on the date to which the return refers. The rate used to convert should also be reported in Schedule 12. Valuation of Financial Assets/Liabilities All marketable financial assets and liabilities should be valued and recorded at market values. Where assets or liabilities are not traded, fair values can be estimated as the present value of future cash flows generated from the instruments. Deposits, loans and borrowings should be recorded inclusive of accrued interest. Securities should be reported at market value where there is an active market, otherwise the alternative method of estimating fair value should be used. The valuation of a market traded security is the closing price of the security on the date to which the return refers. For short term securities such as Treasury bills, market value can be calculated as cost price plus accrued interest up to the date to which the return refers. For long-term non-traded securities other fair value methods should be applied. Where the term Book Value is used in these notes, it refers to the maturity